《WTO估价协定》与中国海关估价法律之完善

【作者】 张翼；

【导师】 盛建明；

【作者基本信息】 对外经济贸易大学 ， 法律， 2003， 硕士

【摘要】 当前我国的海关关税收入对于促进国家经济和社会发展，增加中央财力具有十分重要的作用。估价作为海关业务中专业性、技术性最强的一项工作，是依法计征关税的一个重要环节，在保证关税及时入库为国家财政特别是中央财政的应收尽收所起到的作用举足轻重。自2001年12月11日起，中国已正式成为世贸组织成员国，中国海关已开始履行我国政府的对外承诺，修订了估价法律，在估价工作中实施《WTO估价协定》。《WTO估价协定》是世贸组织项下一揽子多边贸易协定的一个组成部分，该协定承认国际贸易中价格的多样性，强调海关要尊重贸易实际，废除武断或虚构的估价制度，并尽可能采用成交价格作为估价准则，只有在成交价格经海关审核不能确定时，才可以按照规定的顺序采用其他估价方法确定进口货物的完税价格。同时《WTO估价协定》也要求各成员国估价立法、执法和工作程序必须公开透明和普遍适用，不能因为货物的原产地或纳税义务人的不同而区别对待。我国海关估价的法律要适应实施《WTO估价协定》的要求，作出相应的变革。因此完善海关估价法律是十分必要的，只有完善估价法律，才能适应我国"入世"后实施《WTO估价协定》和强化税收征管工作的需要。而探讨现行海关估价法律存在的问题对于掌握当前海关估价工作中存在的规律、存在的问题、指导海关估价工作，对于海关依法行政、适应我国加入世界贸易组织、推进社会主义市场经济的建立及完善都具有十分重要的意义。长期以来，海关对估价法律问题的研究著述较少，研究人员屈指可数。笔者从事海关估价工作多年，直接参与了海关总署"入世"实施《WTO估价协定》，修订海关估价立法的组织工作及赴日内瓦参与了WTO对我实施《WTO估价协定》的过渡性审议，深感此项工作的重要和艰难。特别是我国加入世界贸易组织以来，国际、国内环镜对我国海关估价立法工作也提出了越来越高的要求，近年来，海关估价法律建设也取得了一些成效，但存在的问题也不容忽视。本文首先介绍了《WTO估价协定》的主要内容、现行海关估价法律历史沿革、基本框架等基本情况，然后又通过比较研究，从实体、程序、权利义务等三个方面深入分析当前估价法律存在的主要问题，<WP=9>得出结论，最后笔者就如何完善我国海关估价法律的对策提出了自己的见解。正文的第一部分首先对《WTO估价协定》产生的背景和主要内容进行了论述。在论述《WTO估价协定》产生的背景时，主要从《关贸总协定》第7条及"实际价格"、《布鲁塞尔海关估价公约》及"正常价格"、《GATT海关估价守则》和《WTO估价协定》及"成交价格"等四个阶段阐述建立统一的海关估价制度的必要性和可能性。通过对发展历程的介绍深刻地揭示了国际海关估价制度本质，即它是国际贸易发展方向的折射，在贸易保护主义盛行时期，海关估价便带有贸易壁垒的色彩，经常以武断或虚构的估价来阻碍进口，在国际经济要求贸易自由化时，有关国家就会要求消除海关估价的壁垒作用，主张海关估价应最大限度地尊重贸易实际，为贸易自由化扫清障碍。在论述《WTO估价协定》的主要内容时，主要介绍了协定的宗旨和基本原则、估价方法及海关和进口人的权利义务等内容。通过对协定内容的介绍，可以深刻地体会到实施《WTO估价协定》虽然会使中国承受到海关税收下降的压力，但同时协定也是一个统一的国际海关估价制度，它的实施可以使进口人更容易预测其贸易成本，从而减少对贸易的阻碍，促进贸易额的增长和中国与世界经济的一体化。本部分还介绍了WTO多哈部长级会议以来为修订协定所开展的谈判情况。本部分主要为下面的深入分析作准备。第二部分是全文的重点，首先论述了我国海关估价法律的演变和现状，现行估价法律的三个层次，即《中华人民共和国海关法》、《中华人民共和国进出口关税条例》和《中华人民共和国海关审定进出口货物完税价格办法》，然后通过比较分析方法论述了《WTO估价协定》和我国现行海关估价法律在实体条款、程序性条款、海关和进口人之间的权利义务等方面差异，并以笔者的亲身经历论述了WTO对我估价法律开展的过渡性贸易政策的审议情况，通过差异比较和审议中其他成员方就我估价法律所提交的问题单的分析揭示了现行海关估价法律存在的一些问题，如《审价办法》某些重要实体条款规定的过于抽象，可操作性不强，从而造成区域性海关估价标准存在差异，统一、公平、中性的估价原则受到挑战；《审价办法》中有关关联关系的<WP=10>程序性规定有将举证责任转嫁进口人的嫌疑、WTO估价委员会6.1决定在《审价办法》中断章取义的引用等等，这些问题都直接影响到海关估价行政执法和行政管理相对人的权利和义务。针对上述问题，在论述如何进一步完善我国海关估价法律时，笔者从5个方面提出了对策建议，第一，认真吃透协定精神是完善我国估价法律的必要前提和基础；第二，高度关注本国立法语言转换是完善我国估价法律的重要环节；第三，努力做好相关概念和术语的法律解释工作是完善我国估价法律的当务之急；第四，增强法律的可操作性是完善我国估价法律的现实需要；第五，健全估价程序是完善海关估价法律的必要保障。最后，本文结论认为，要完善海关估更多还原

【Abstract】 Since China has become a full member of World Trade Organization (WTO) on 11 December, 2001, China Customs began to fulfill the commitments made by the government which includes modification of national valuation regulations and implementation of WTO Valuation Agreement. The WTO Valuation Agreement is a component of WTO multilateral trade agreements in which the diversity of international trade prices and practices are envisaged. It is also highlighted that arbitrary or fictitious valuation system should be abolished and customs value should be, to the possible extent, determined on the basis of transaction value. Only in case that transaction value cannot be accepted by Customs, the customs value of imported goods may be determined in accordance with the stipulated order of application of other valuation methods.In order to meet the requirements set by implementation of WTO Valuation Agreement, it is vitally important to restructure and complete Customs Valuation legislation. Little research has been done in this field for lack of specialists. The author has been personally involved in Customs valuation for years by participating in the preparation and review of the implementation of WTO valuation agreement after China’s access to the WTO. Through these experiences, he could feel the importance and arduousness of this job. Recent years have seen the progress made and problems existed in valuation legislation. The article briefed main content of the WTO valuation agreement, history of valuation legislation and basic framework. It also drew a conclusion through analysis on the problem existed in current valuation<WP=6>regulations by comparing entative, procedural articles and right/obligation. The author finally raised his own opinion on the solutions to completing national valuation legislation.The first part of the article included the background and main content of the WTO Valuation Agreement. The necessity and possibility of establishing a uniformed Customs Valuation system was demonstrated by analyzing four phases of the development of valuation methods, namely, the definition of actual price in Article 7 of “ General Agreement on Tariff and Trade (GATT)”, the definition of normal price in “Brussels Customs Valuation Agreement” and the definition of transaction price in both “Customs Valuation Agreement of GATT” and “WTO Customs Valuation Agreement”. Through an introduction to the above-mentioned phases, the essences of international Customs valuation legislation were disclosed. Apart from those, this part also included the principles of the Agreement, valuation methods, rights/obligation of customs and importers and negotiation progress made ever since the WTO ministerial level meeting held in Doha which paved the way for further analysis. The highlight of the article is the second part. Beginning with the background of China’s current customs valuation regulations and its evolution, it compared the difference between “WTO Valuation Agreement” and the current customs valuation regulations in China in the aspects of entitative articles, procedural articles, as well as the rights and obligations of customs and the importers, using the method of analysis. Through the experience of the author himself, the review of the transitional trade policy towards our valuation regulations by the WTO was discussed. By<WP=7>comparing the discrepancies and analyzing the question list issued by other members of WTO during the review, some problems in current valuation regulations were presented. Such as some important entitative articles in the Regulation of Valuation are too abstract to be carried out, the procedural provisions over related persons may have the possibility to transfer the onus probandi to the importers, and the quotation of Decision 6.1 of WTO Committee on Customs Valuation is biased, and so on. These will have effects on the customs enforcement of valuation and the rights and obligations of the parties concerned. Aiming at the problems above, the author gave some advice on how to更多还原